注册会计师英语加试实用资料大全一(财务英语4)

designated securities指定證券
designated trade指定行業
determinable interest可終結的權益
Determination of Commissioner of Inland Revenue稅務局局長的決定書
determination of cost成本釐定
determination of net profit確定純利
Deutsche Bank AG德國銀行
Deutsche Mark [DEM]德國馬克
devaluation貶值；貨幣貶值
Development Bank of Singapore Ltd.新加坡發展銀行
development control發展管理；發展管制
Development Division [Companies Registry]拓展部〔公司註冊處〕
development fund發展基金；開發基金
development intensity發展密度
Development Loan Fund發展貸款基金
development package發展方案
development parameter發展參數；發展規範
development potential發展潛力
development statement發展綱領
development value發展價值
deviation偏差
devisee土地遺贈繼承人；受遺贈人
devolve轉予；轉承
Dharmala International Finance Limited大馬國際財務有限公司
difference差額
difference account盈虧通知書；差額帳
differential差價；息差；差距
differential pricing system差額收費辦法；差別等級計價法
diminishing assets遞耗資產
diminishing balance method餘額遞減法
diminishing return報酬遞減；收益遞減
diminution減少；縮減
direct business直接業務；直接買賣；直接交易
direct cost直接成本
direct debit authorization直接付款授權書
direct debit daily settlement system每日直接付款的結算制度
direct insurance直接保險
direct insurer直接保險人
Direct Investment Division [Hong Kong Monetary Authority]直接投資處〔香港金融管理局〕
direct placement直接配售
direct remuneration直接報酬
direct tax直接稅
direct taxation rate直接稅稅率
direct trading直接買賣；直接交易
direct underwriting直接承保
director董事；理事
Director of Accounting Services庫務署署長
Director of Audit審計署署長
director's fee董事袍金
director's interest董事權益
director's remuneration董事酬金
Disability Allowance Scheme傷殘津貼計劃
disabled dependant allowance傷殘受養人免稅額
Disaster Relief Fund賑災基金
Disaster Relief Fund Advisory Committee賑災基金諮詢委員會
disbursement墊付費用；付款項目；支款
discharge破產解除；清償〔債務〕
discharge of a debt解除債務；清償債項
discharge order註銷令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]紀律上訴委員會〔香港聯合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]紀律委員會〔香港期貨交易所有限公司；香港聯合交易所有限公司〕
Disciplinary Committee of the Hong Kong Society of Accountants香港會計師公會紀律委員會
disclaimed property遭卸棄的財產
disclaimer卸棄；卸棄書
disclaimer of lease租契的捨棄；租契卸棄書
disclaimer of property放棄財產
discloseable transaction須予披露的交易
disclosure披露；公開；披露事項；資料披露
disclosure of interest披露權益
disclosure of ownership of shares披露股權資料；公開股權資料
disclosure package資料披露方案
disclosure requirement公開資料規定
discontinuance of business停業
discount貼現；折扣；貼水
discount accreted折價增值
discount amount折扣數額
discount house貼現行；貼現公司
discount price折扣價格
discount rate貼現率；折扣率
discount securities貼現證券
discount window貼現窗
discounted bill已貼現票據
discounter貼現行
discretionary account全權代客投資戶口；全權委託戶口；全權代客買賣帳戶
discretionary grant酌情補助金
discretionary interest酌情權益
discretionary subvention酌情資助金
discretionary trust全權信託
disequilibrium不均衡狀態
dishonour a cheque退票
dishonoured bill不兌現匯票
dishonoured cheque空頭支票
disintermediation非中介化；減少居中融資功能
disponer財產處置人；分產人
disposable income可動用收入；可支配的收入；稅後收入
disposal處置；脫手
disposal price賣價
dispose of出售；變賣
disposition產權處置
disposition in favour of relatives為使親屬受惠而作出的產權處置
disputed liabilities有爭議負債
disqualification of director取消董事資格
disqualification order取消資格令
disregarded income計算入息豁免額
dissolution解散
dissolution of partnership拆夥；合夥解散
distinct account獨立帳目
distrain為抵債而扣押財物；扣貨追債；查封
distress扣押財物；扣押；查封